The best Side of 2013 cash
The best Side of 2013 cash
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(iv) Interval and amount of default as within the stability sheet day in repayment of loans and desire, shall be specified individually in Every case.
# comparable facts shall be given in which no thanks day of payment is specified in that circumstance disclosure shall be from the date of your transaction.
(ii) Just about every product over the encounter on the Stability Sheet and Assertion of Gain and Loss shall be cross-referenced to any associated info inside the notes to accounts. In preparing the Monetary Statements including the notes to accounts, a balance shall be taken care of involving giving too much element that may not assist end users of economic statements instead of supplying essential info on account of an excessive amount of aggregation.
Where the corporation included below part 135 of the businesses Act, the subsequent shall be disclosed regarding CSR activities:-
: This map from Raj Chetty's recent work shows which areas have superior and even worse intergenerational mobility (lighter is best and darker is worse). As I've said prior to, I understand intergenerational inequality is a very uncomfortable subject for Us residents.
the corporation shall also connect as well as its fiscal statement, a separate assertion that contains the salient options with the monetary assertion of its or subsidiaries and affiliate organizations or businesses in such variety
G. The presentation of liabilities linked to group of belongings labeled as held for sale and non-current belongings labeled as held on the market shall be in accordance Along with the applicable Indian Accounting Criteria (Ind ASs).
(ii) exercise routines or controls multiple-half from the full voting electricity possibly at its personal or together with a number of of its subsidiary businesses:
* wilful defaulter” right here signifies someone or an issuer who or that's categorized for a willful defaulter by any lender or money institution (as outlined beneath the Companies Act, 2013) or consortium thereof, in accordance Along with the guidelines on wilful defaulters issued through the Reserve Lender of India.
(II) day and number of fund more Superior or loaned or invested other intermediaries or Supreme Beneficiaries alongwith total facts of one other intermediaries’ or supreme beneficiaries.
(iv) Loans thanks by directors or other officers of the organization or any of these possibly severally or jointly with every other people or amounts due by companies or personal corporations respectively through which any director is really a husband or wife or possibly a director or perhaps a member need to be individually mentioned.
combination selection and course of shares allotted as fully compensated up pursuant to contract without the need of payment being received in cash;
# comparable facts shall be presented exactly where no owing day 2013 cash of payment is laid out in that scenario disclosure shall be in the date with the transaction.
Materiality depends on the dimensions or nature on the item or a combination of both, to be judged in The actual conditions.